The thermodynamic properties [HO -H~, (Go-H~) IT, (HO -H~)IT, SO, Cpo, llHr, IiGl o , and log KlJ for methanoic (formic) and ethanoic (acetic) acid monomers and dimers in the ideal gaseous state over the temperature range from 0 to 1500 K at 1 "atmhave been calculated by the statistical thermodynamic method using the most recent and reliable molecular and spectroscopic constants. The internal rotational contributions of -OR and -CHa rotors to the thermodynamic properties were evaluated based on internal rotation partition functions formed by summation of calculated internal rotation energy levels. On an assumption that the vapor contains only monomers and dimers, the thermodynamic properties for the monomer-dimer equilibrium mlYtIlTe of meth:moir. lind ethl'ITIoi('. lIeid" in idelll gll!':eOll!': !':tllte were derived. The Te!':ult!': are in agreement with available experimental data.